HS 845910 Way-type unit head machines

HS code 845910 covers 'Way-type unit head machines'. These are specialized machine tools designed for performing machining operations (such as drilling, milling, boring, or reaming) on a workpiece. The key characteristic is their 'way-type' design, meaning the cutting tool or the workpiece moves along linear guides or 'ways'. These machines are typically used for mass production or high-volume manufacturing, often incorporating multiple machining heads or stations to perform sequential operations automatically. Distinguishing them from other machine tools involves identifying their fixed base or column and the linear movement of the machining unit along defined ways.

Import duty rates for HS code 845910 vary by country. For example:

• United States: The U.S. Harmonized Tariff Schedule (USHTS) generally lists a Most Favored Nation (MFN) duty rate of 2.00% ad valorem for machines of this type. However, preferential rates may apply under Free Trade Agreements (e.g., USMCA, CAFTA-DR).
• European Union: Under the EU's Combined Nomenclature (TARIC), the standard duty rate is often around 2.70% ad valorem. Specific preferential rates are available for goods originating from countries with preferential trade agreements with the EU.
• United Kingdom: The UK Global Tariff (UKGT) typically shows a duty rate of 2.70% ad valorem for this code, with potential for reduced or zero rates under specific trade agreements.

It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as well as any applicable preferential treatments.

The import duty for HS code 845910 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if the MFN duty rate is 2.00% and a way-type unit head machine is valued at $50,000 USD, the duty calculation would be:

$50,000 (Customs Value) × 2.00% (Duty Rate) = $1,000 USD (Import Duty).

In some cases, specific duties (e.g., per unit) might apply, or a combination of ad valorem and specific duties. Always verify the exact duty calculation method and applicable rates with the customs authority of the importing country.

When importing machines classified under HS code 845910, standard import documentation is generally required. This includes:

• Commercial Invoice: Detailing the value, quantity, and description of the goods.
• Packing List: Outlining the contents of each package.
• Bill of Lading or Air Waybill: As the contract of carriage.
• Customs Declaration: A formal statement to customs authorities.
• Certificate of Origin: Especially if preferential duty rates are claimed under a trade agreement.
• Technical Specifications/Manuals: May be requested by customs to verify classification and ensure compliance with safety or technical standards.
• Import Licenses/Permits: Depending on the destination country's regulations for machinery.

Importers and customs brokers should confirm specific documentation requirements with the customs agency of the destination country.

Many trade agreements offer preferential duty rates for HS code 845910. Examples include:

• USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may qualify for duty-free entry into the US.
• EU's network of Free Trade Agreements: Agreements with countries like Japan, South Korea, Canada, and many others often provide reduced or zero duty rates for industrial machinery.
• UK's Global Tariff and Trade Agreements: The UK has established trade agreements with numerous countries that can reduce or eliminate duties on imported machinery.

To benefit, importers must ensure the machines meet the rules of origin stipulated in the relevant trade agreement and possess a valid Certificate of Origin or other acceptable proof of origin. This requires careful record-keeping and verification of the manufacturing location and production processes.